Domestically assembled cars are entitled to an extension to pay special consumption tax

The payable excise tax amount of the tax period from June to September 2022 for domestically produced cars is postponed until November 20, 2022.

On May 21, 2022, the Government issued Decree 32/2022 extending the deadline for paying excise tax for domestically manufactured or assembled cars.

Accordingly, the Government extends the tax payment deadline for the payable excise tax amount incurred in the tax period of June, July, August and September 2022 for domestically assembled cars. .

Auto body paint workshop at Thaco factory in February 2022

The extension period from the end of the deadline for paying excise tax in accordance with the law on tax administration to the end of November 20, 2022, specifically as follows:

The deadline for paying the payable excise tax arising in the June 2022 tax period is November 20, 2022 at the latest.

The deadline for paying the payable excise tax arising from the tax period of July 2022 is November 20, 2022 at the latest.

The deadline for paying the payable excise tax incurred in the August 2022 tax period is November 20, 2022 at the latest.

The deadline for paying the payable excise tax arising from the September 2022 tax period is November 20, 2022 at the latest.

In case the taxpayer makes additional declarations to the tax declaration dossier of the extended tax period, leading to an increase in the payable excise tax amount and sending it to the tax office before the extended tax payment time limit expires, the tax amount The extension includes the additional tax payable due to the additional declaration.

In case taxpayers are eligible for an extension to declare and submit excise tax declarations in accordance with current law, they have not yet paid the payable excise tax amount arising on the tax declaration. declared excise during the extended period.

In case an enterprise has branches and affiliated units, which declares excise tax separately from the tax agency directly managing the branch or affiliated unit, the branches and affiliated units are also subject to subject to extension of special consumption tax payment.

In case a branch or affiliated unit of an enterprise is not engaged in the production or assembly of automobiles, the branch or affiliated unit is not eligible for the extension to pay excise tax.

This Decree takes effect from the date of signing and promulgation until the end of December 31, 2022. After the extension period according to this Decree, the payment of excise tax on domestically manufactured or assembled automobiles shall comply with current regulations.